The Financial Analysis of a Cancer Hospital- The Study on Major Cancers
Date Issued
2009
Date
2009
Author(s)
Huang, Ju-Ling
Abstract
Cancer has been the top one of the ten most important diseases of Taiwanese for 27 years. Due to aging of population, change of the diet and environment, and chances of cancer being screening, preventing, diagnosing, and curing, the market of cancer healthcare system is increasing dramatically. Not only cancer treatment demands the integrated healthcare, which is different from traditional healthcare- divided the hospital department by organs instead of medical or surgical, increasing number of cancer patients cause the trend of founding cancer hospital. The foundation of Yonglin donates NT$15 billion to NTU to build a 500 bed NTU cancer hospital with proton beam radiation therapy and develop the most advanced cancer research. In the early years the hardware and operation fund of NTU Cancer Hospital mainly comes from donation. The study purpose is to simulate the financial status of NTU Cancer Hospital five to ten years from inception by distinguishing the types of cancer. By knowing the types of cancer will allow the hospital to design a long-run financial strategy. The study is divided into two parts. One was calculating of specific cancers product contribution margin, and another one was future financial scenarios’simulation. The first part was based on the patient data of National Taiwan University Hospital from 2004 to 2007. Took different cancer patients’data as the revenue base, and corresponded to the costs of caring department including medical and surgical to get the profit of different treatment of different cancers and cancer stages. Accumulated the total treatments of the patients for the year we can derive the profit margin of the specific cancer stage. Because of lack of track of the patient data after one year, the study collected data retrospectively to get the five year average contribution margin of different cancer and different stage. The second part was calculation the cash flow of NTU Cancer Hospital for 2012-2020 by two different scenarios. The two scenarios are (1) NTU Cancer Hospital patient stage percentage was the same as NTU Hospital historical patient data (2)the early stage patient percentage went up due to the progress of the medical treatment technique. The major findings of this paper are: (1) the first year average contribution margin are the highest regardless of cancer type. The second year patients’contribution margins go down dramatically; and third to fifth year contribution margin is low and stable. The future financial status of NTU Cancer Hospital from 2012 to 2020, different cancers have different contribution margins over the years. As the progress of the medical treatment techniques and as the percentage of early stage patients goes up, all have different impact to the cancer hospital financial situation.
Subjects
Life time value
Product contribution margin
Case manager
SDGs
Type
thesis
File(s)![Thumbnail Image]()
Loading...
Name
ntu-98-R96724007-1.pdf
Size
23.32 KB
Format
Adobe PDF
Checksum
(MD5):2c3a60b1c0dbd4c2fcd91729a73c5398